PENGARUH KUALITAS PELAYANAN, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN DI KOTA PALEMBANG

This study aims to determine whether the variable service quality, tax knowledge, and tax sanctions have an influence on restaurant taxpayer compliance. Pursuant to Regional Regulations on restaurant tax collection applies the Self Assessment System so that the level of compliance is a very determining factor in carrying out tax rights and obligations. Theories used in this research are Legitimacy Theory and Attribution Theory. The research method used is a qualitative method. The data source used is primary data. The data collection method uses survey method by spreading questions to respondents in the form of questionnaires. Respondents were determined using the Slovin formula. Hypothesis testing results show that 1) service quality has a positive effect on taxpayer compliance 2) tax knowledge has a positive effect on taxpayer compliance 3) tax sanctions have no effect